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REGISTERED NUMBER: 11997801 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ASSOCIATION OF RESPIRATORY NURSES
(LIMITED BY GUARANTEE)
ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 131,769 101,070
Prepayments and accrued income 20,631 -
Cash at bank 60,923 100,163
213,323 201,233
CREDITORS
Amounts falling due within one year 5 24,940 21,841
NET CURRENT ASSETS 188,383 179,392
TOTAL ASSETS LESS CURRENT
LIABILITIES
188,383
179,392

RESERVES
Retained earnings 188,383 179,392
MEMBERS' FUNDS 188,383 179,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:




J M King - Director



I E Wheatley - Director


The notes form part of these financial statements

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ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Association Of Respiratory Nurses, formerly known as The Association of Respiratory Nurse Specialists, is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

Revenue is recognised based on the date of supply or entitlement in respect of accrued income.

Taxation
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

No liability to corporation tax arises on the ordinary activities of the company as it is a non-profit making organisation.

Profit and loss
It is considered that the activities of the company do not give rise to a profit and loss. Any excess or deficit of income will be retained in its general fund for future use and reinvestment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 81,654 55,266
VAT 50,115 45,804
131,769 101,070

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 23,390 20,341
Accrued expenses 1,550 1,500
24,940 21,841

6. LIMITED BY GUARANTEE

The company is limited by guarantee and each members liability is limited to an amount not exceeding £1 in the case of winding up.

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